Policy paper

Income Tax: van benefit charge for zero emission vans

This Tax Information and Impact Note is about van benefit charge for zero emission vans.

Document

Income Tax: van benefit charge for zero emission vans

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure introduces the van benefit charge for zero emission vans for businesses that provide company vans which cannot in any circumstances emit CO2 by being driven (zero emission vans), and that are made available to employees for significant private use.

Published 10 December 2014